Input service credit on travel, insurance, vehicle maintenance and security services upheld under prior Tribunal rulings.

Input service credit was treated as admissible for air and rail ticket booking, insurance, mediclaim and contractors policy, vehicle maintenance, and security services because earlier Tribunal decisions had already accepted credit on each of those services. Applying that consistent line of authority, the Tribunal followed the same view in the present appeals and rejected the Revenue's challenge.

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Issues: Whether input service credit was admissible on air and rail ticket booking, insurance mediclaim and contractors policy, vehicle maintenance, and security services.

Analysis: The Tribunal noted that earlier decisions had already held credit admissible on each of the services in question. The decision on air and rail ticket booking supported admissibility of credit on such travel-related services. The decisions concerning insurance, mediclaim, and contractors policy supported admissibility on those services. The decision on vehicle maintenance covered that service, and the decisions on security services likewise supported admissibility. Following those rulings, the Tribunal applied the same view to the present appeals.

Conclusion: Input service credit was held admissible on all the services in question, and the Revenue's appeals were rejected.

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